Critical Tax Factors in Business Life-Cycle Decision Making [TAB4]

Subject:

Sep 20, 2017
Time: 8:00am-11:30am
Taxation

Credit Hours:

4.00

Price:

Member: $150.00
Non-member: $225.00

Discussion Leader:

Susan Smith, CPA

Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master's taxation program. Her ratings have consistently exceeded 4.7 on a scale of 5.0. Smith is a two-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.

Full Description

Critical Tax Factors In Business Life Cycle Decision-Making (TAB4)

September 20, 2017

Pikes Waterfront Lodge
1850 Hoselton Road
Fairbanks, AK

LATE REGISTRATION POLICY
For registrations received less than 21 days from the course date will be charged a late fee of $50 for each 8 hour course and $25 for each 4 hour course and $12.50 for each 2 hour course.

This course will address the tax aspects of the decision-making process that a business owner must undertake throughout the life cycle of the business. We will begin by agreeing to a basic set of facts for the hypothetical business that will form the basis of our discussion and then review key life cycle decisions and their tax oriented alternatives, beginning with the choice of entity and moving through additional key decisions affecting the operation, maturation, growth, and sale of the business. The course culminates with an exercise in which teams of participants will independently negotiate the terms of a sale of the mature business, based upon a single set of facts. The most fascinating aspect of this exercise is watching the class react to just how different the final sales terms can be for each team. An interactive and participatory way to expand your understanding in this complex area.

Major Topics:
- Choice of entity considerations
- Payroll and health care
- Business expansion
- Pension plans
- Negotiation of terms of sale

Learning Objectives:
- Understand the ways in which tax-oriented alternatives impact key life cycle decisions of a business
- Be able to articulate the key considerations in making sound tax- oriented business decisions

Designed For: CPAs who advise client business entities or their own firm on the tax-oriented aspects of business decision making

CPE Credits: 4, Taxation

Level of Knowledge: Intermediate

Prerequisite: Some experience in, and a working knowledge of, the fundamental principles of business taxation

Acronym: TAB4

Discussion Leader: Susan Smith, CPA